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     10-45C-1.   Definitions. As used in this chapter:
             (a)      "Agreement," means the Streamlined Sales and Use Tax Agreement;
             (b)      "Certified automated system," means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction;
             (c)      "Certified service provider," means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions;
             (d)      "Person," means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;
             (e)      "Sales tax," means the tax levied under chapter 10-45;
             (f)      "Seller," means any person making sales, leases, or rentals of personal property or services;
             (g)      "State," means any state of the United States and the District of Columbia;
             (h)      "Use tax," means the tax levied under chapter 10-46.

Source: SL 2002, ch 64, ยง 1.


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